VAT registration or trading alone, without a fixed establishment, usually keeps you outside Germany's issuing obligation — but you may still face e-reporting or need to receive structured e-invoices. Confirm your establishment status.

With no establishment and no registration or trade in Germany, the mandate doesn't apply to you today. Revisit this if you open a branch, warehouse or start supplying into Germany.

As a larger established business (annual turnover above €800k), your obligation begins 1 January 2027. Start platform selection and ERP mapping now.

Your issuing obligation begins 1 January 2028, but receiving has been mandatory since 1 January 2025. If you are a Kleinunternehmer under § 19 UStG you never have to issue e-invoices, only receive them.